| THE MINISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness --------------- |
| No. 148/2012/TT-BTC | Hanoi, September 11, 2012 |
CIRCULAR
GUIDING THE PREFERENTIAL IMPORT TAX RATES ON SOME COMMODITIES IN HEADING 2701 IN PREFERENTIAL IMPORT TARIFF
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Pursuant to the Law on Export and import tax dated June 14, 2005;
Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing committee of the National Assembly, promulgating the Import tariff according to groups of taxable commodities and tax brackets on each group of commodities, the preferential import tariff according to the list of taxable groups of commodities and preferential tax brackets on each group of commodities;
Pursuant to the Government's Decree No. 87/2010/NĐ-CP dated August 13, 2010, detailing the implementation of a number of articles of the Law on Export and import tax dated June 14, 2005;
Pursuant to the Government's Decree No. 84/2009/NĐ-CP dated October 15, 2009 on trading petrol and oil;
Pursuant to the Government's Decree No. 118/2008/NĐ-CP dated November 27, 2008 on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Tax Policy Department;
The Minister of Finance promulgates the Circular guiding the preferential import tax rates on some commodities in heading 2701 in Preferential import tariff.
Article 1. The preferential import tax rates on some commodities in heading 2701 in Preferential import tariff.
Changing the preferential import tax rates on some commodities in heading 2710 specified in the Preferential import tariff promulgated together with the Circular No. 109/2012/TT-BTC dated July 03, 2012, guiding the preferential import tax rates on some commodities in heading 2710 in the Preferential import tariff. The new preferential import tax rates are specified in the List promulgated together with this Circular.
